MAINE
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 5%-17% Tax Credit/Rebate |
| Labor | |
| Resident ATL | 12% |
| Resident BTL | 12% |
| Non-Resident ATL | 10% |
| Non-Resident BTL | 10% |
| Qualified Spend | |
| Spend | 5% |
Qualified production expenditures include expenses directly incurred in the state for preproduction, production, or postproduction of a certified visual media production. | |
| Minimum/Caps | |
| Minimum Spend | $75K |
| Project Cap | None |
| Compensation Cap | $50K |
| Annual Cap | None |
| Application | |
Productions must complete and submit an application to the Department of Economic and Community Development prior to production. | |
| Additional Requirements | |
| Screen Credit | Yes |
| CPA Audit | No |
| Loan-Out Registration | No |
| Income Tax Withholding | Individual: 5.8% - 7.15% Loan-out: 5.8% - 7.15% |
| Sunset Date | None |
| Additional Information | Maine offers two Production Incentives:
|
Maine Film OfficeKaren Carberry Warhola, Director 207.624.9828 | |